Assessment of Withholding Tax Against Liable Officers
(1)Oregon Combined Tax Report Filed With Partial Or No Payment. Potentially responsible officers or employees have been assessed the amount of the unpaid tax when the Oregon combined tax report is filed (Pursuant to ORS 305.265 (Deficiency notice) and 314.407 (Assessment of taxes owing but not submitted with return)). For the purpose of providing individual notice of the assessment, the department shall issue Notices of Liability to each potentially responsible officer or employee.
(2)No Oregon Combined Tax Report Filed. If a corporation fails to file an Oregon combined tax report when due, the department shall provide written notice, pursuant to ORS 314.400 (Penalty for failure to file report or return or to pay tax when due)(2)(a)(B), to the corporation and to each potentially responsible officer or employee of the failure to file. If the failure to file is not remedied, then the department shall determine the tax and issue Notice of Determination and Assessment, to each potentially responsible officer and employee, pursuant to ORS 305.265 (Deficiency notice)(10) and 314.400 (Penalty for failure to file report or return or to pay tax when due)(2)(a)(B).
(3)Understatement Of Tax Reported On Oregon Combined Tax Report. If an Oregon combined tax report shows tax amounts which upon audit and examination are determined to be understated, the department shall issue to each potentially responsible officer or employee and the corporation Notice of Deficiency pursuant to ORS 305.265 (Deficiency notice)(2) and Notice of Assessment pursuant to ORS 305.265 (Deficiency notice)(7).
(4)Appeals. The determinations and assessments issued under the procedures set forth above may be appealed under the provisions of ORS Chapter 305 (Administration of Revenue and Tax Laws):
(a)Level 1, Conference: Within 30 days from the issuance of Notice of Liability, Notice of Deficiency or Notice of Determination and Assessment, the person given notice must advise the department in writing of objections to the assessment and request a conference. See ORS 305.265 (Deficiency notice)(5)
(b)Level 2, Hearing or Small Claims Division: Appeal of Notice of Determination and Assessment or Notice of Assessment must be filed within 90 days of the date of the notice. In the case of an appeal of a Notice of Determination and Assessment where a conference was requested, appeal must be filed within 90 days of the date of the conference officer’s decision letter. Ref. ORS 305.280 (Time for filing appeals)(2). In the case of a Notice of Liability to which the person has not objected, appeal must be made within 120 days of the date of the original notice.
(A)The person given notice must provide the director, or an authorized agent of the department, with a written request for a hearing. The request shall state the facts relied upon for relief from the assessment(s) and shall bear the signature of the person filing the appeal or of their authorized representative. See ORS 305.275 (Persons who may appeal due to acts or omissions)(5) and OAR 150-305.115(A) to (C).
(B)If the assessed tax is $5,000, or less, appeal may be taken directly to the Small Claims Division, Oregon Tax Court (ORS 305.280 (Time for filing appeals)(5) and 305.515(3)(a)). After an election (either requesting a hearing from the department or appeal to Small Claims Division) is made, the choice is final. A change of appeal method chosen is not permitted. See ORS 305.530.
(C)If one or more of the individuals that may be held liable under ORS 316.162 (Definitions for ORS 316.162 to 316.221)(3)(b) appeal an assessment of unpaid withholding taxes, a joint conference may be required by the department. See OAR 150-316.207 (Liability for tax)(3)(a).
Rule 150-314-0285 — Assessment of Withholding Tax Against Liable Officers,